Article R3232-2 of the French General Code of Local Authorities
November 4, 2023
The provisions of articles R. 1511-40 to R. 1511-43 shall apply to the departments.
The provisions of articles R. 1511-40 to R. 1511-43 shall apply to the departments.
Any company bound to a department or departmental public establishment by a financial agreement involving periodic settlements of accounts is required to provide the contracting authority with detailed accounts of its operations.
The company shall provide the agents appointed by the president of the departmental council, as well as the general inspectorate of finance and the general inspectorate of administration at the Ministry of the Interior, with all books and documents required to audit its accounts. The documents shall be made available on site at the company’s registered office, at the times and within the time limits that shall be agreed by…
In any department or departmental public establishment with more than 75,000 euros in operating revenue, the accounts mentioned in article R. 3241-1 are also examined by an audit commission, the composition of which is set by a deliberation of the departmental council or the council of the establishment.
The detailed accounts referred to in article R. 3241-1 and the reports of the auditors and the audit committee shall be attached to the accounts of the department or establishment to serve as justification for the revenue or expenditure resulting from the periodic settlement of accounts provided for in the same article.
Where the agreement relating to the terms and conditions of the operation of a public service is contractually qualified as a régie intéressée, and without prejudice to the obligations resulting from the provisions of the Public Procurement Code or, where applicable, those of the preliminary chapters, I and IV of Title I of Book IV of Part One of this Code, it determines: – the procedures for the liquidation and…
When contracts or agreements signed by a department or a departmental public establishment are transferred, even partially, the concessionaire is subject to the same obligations as the transferor with regard to control measures.
The budget runs from 1 January to 31 December.
The budget implementation period is limited to the same year to which that budget applies for the mandating of expenditure and the issuing of revenue vouchers. However, this period includes an additional period extending to the last day of January of the following year. This provision does not apply to operations relating solely to the investment section of the budget.
The chapters of budgets voted by nature correspond: a) Investment section: – to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts “Retained earnings”, “Profit for the financial year”, “Provisions for liabilities and charges”, “Differences on realisation of fixed assets”, “Fixed assets assigned, conceded, leased or made available”, “Depreciation of fixed assets”, “Provisions for depreciation of fixed…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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